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Sulaeni, Dini; Purnamasari, Ade Irma; Ali, Irfan; Kurniawan, Rudi; Nurdiawan, Odi +5 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The increasing use of mobile applications in the retail industry has generated a large volume of user reviews that contain valuable insights regarding customer experience and service quality. However, the unstructured nature of these reviews requires an automated approach to extract meaningful patterns efficiently. This study aims to perform sentiment analysis on user reviews of the Indomaret Poinku application by integrating lexicon-based labeling with machine learning classification. A total of 10,000 reviews were collected from Google Play Store and processed through a series of text preprocessing steps, including cleaning, case folding, normalization, tokenization, stopword removal, and stemming. Sentiment labeling was performed using the Indonesian Sentiment Lexicon (InSet), producing three sentiment classes: positive, negative, and neutral. The labeled data were vectorized using CountVectorizer and classified using two algorithms: K-Nearest Neighbors (KNN) and Random Forest (RF). Evaluation results show that Random Forest outperforms KNN, achieving an accuracy of 82.5%, compared to 69% for KNN. Random Forest demonstrates superior performance in handling high-dimensional sparse text features and yields more stable predictions across sentiment classes. This study contributes to the growing body of research on Indonesian sentiment analysis by demonstrating the effectiveness of combining lexicon-based labeling with ensemble learning methods, offering practical implications for developers seeking to improve the quality and user satisfaction of digital retail applications.

Loi, Olivia Putri Trivenia; Rangga, Yoseph Darius Purnama; Tokan, Maria Goreti Mao

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the effect of Digital visual marketing and Service Innovation, both partially and simultaneously, on the decision to rent Sikka traditional clothing at Meliana Collection. The background of this research is based on the unstable fluctuations in the number of rental transactions at the object of research, so a strategy is needed that can increase consumer appeal, especially through strengthening visual-based digital marketing and improving service quality. This study uses a quantitative approach with causal associative methods. The population in this study consists of all consumers who have rented traditional clothing at Meliana Collection. Determination of the number of samples was carried out using a probability sampling technique with the Slovin formula at a 10% error level, resulting in 88 respondents as the research sample. Data were collected through the distribution of questionnaires and further analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 23 software. The results of the research partially (t-test) show that the Digital visual marketing variable has a positive and significant effect on rental decisions (t-count 2.955> 1.988; Sig 0.004). The Service Innovation variable also has a positive and significant effect on rental decisions and is proven to be the most dominant variable influencing consumer decisions (t-count 11.386 > 1.988; Sig 0.000). Simultaneously (F-test), the two independent variables have a significant combined effect on consumer rental decisions (F-count 77.606>2.71; Sig 0.000). The combination of the Digital visual marketing and Service Innovation variables contributes 64.6% (R Square 0.646) to rental decisions, while the remaining 35.4% is influenced by other factors or variables outside of this research model.

Gresella Cahya Endarta; Sri Luayyi; Fitria Magdalena

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that debt covenant has a positive and significant effect on tax avoidance, while bonus mechanism and political connections have no significant effect. Furthermore, tax minimization is proven to moderate the relationship between debt covenant, bonus mechanism, and political connections on tax avoidance. The limitations of this study include the restricted sample scope limited to the energy sector and the limited number of variables used. Future research is recommended to expand the sample and include additional variables to obtain more comprehensive results.

Catherine James

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of group guidance services in developing alpha girl characteristics among senior high school (SMA) female students. The method used is a literature review by examining various relevant sources, including books and scientific journals published within the last five years. The findings indicate that group guidance plays a significant role in shaping alpha girl characteristics through social interaction, group dynamics, communication skills, and participatory learning experiences. Through the stages of formation, transition, core activities, and termination, students gradually experience improvements in self-confidence, independence, leadership ability, and the courage to express themselves in social settings. This developmental process does not occur instantly but emerges through repeated experiences supported by a conducive group environment, effective facilitation from counselors, and continuous self-reflection. In addition, peer feedback within the group contributes to strengthening personal awareness and emotional maturity. Therefore, group guidance services can serve as an effective and systematic strategy in supporting the development of alpha girl characteristics among senior high school female students.

Farika Nursasi; Karina Kemala; Sudarmiatin Sudarmiatin; Yuli Soesetio

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service activity aims to improve the quality of business management at the "Dunia Unggas" egg-laying chicken farming MSME in Malang Regency through the implementation of Total Quality Management (TQM). The main problems faced by partners include an unstructured quality management system, low levels of cage cleanliness, the absence of systematic production records, and suboptimal feed management and disease control. The implementation method uses a participatory approach with stages of diagnostics, intervention planning, program implementation, and monitoring and evaluation. The intervention program focused on the preparation of Standard Operating Procedures (SOPs), improving sanitation and biosecurity, developing a production recording system, optimizing feed management, and increasing disease control capacity. The results of the activity showed improvements in aspects of operational regularity, cage cleanliness, consistency of production records, and partners' understanding of more professional business management. In addition, there was an increase in the quality and stability of egg production. Thus, the implementation of TQM through mentoring has proven effective in increasing operational efficiency and competitiveness of MSMEs in a sustainable manner.

Jongkers Tampubolon; Jusra Tampubolon; Hengki Mangiring Parulian Simarmata

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

This community service activity focuses on strengthening the participation of Simarmata youth (Generasi Muda Simarmata) in national development through participatory entrepreneurship development strategies. In the era of globalization, young people are expected not only to become beneficiaries of development but also to act as active agents of change within their local communities. However, limited entrepreneurial capacity, lack of practical exposure, and insufficient access to empowerment programs often hinder the optimization of their potential. This program was conducted from April 10–12, 2026, in Simarmata Village, Samosir Regency, involving approximately 300 participants representing Simarmata youth and interregional youth communities from various regions in Indonesia. The activity was implemented through interactive seminars and participatory discussions focusing on the strategic role of youth in nation-building and entrepreneurship development strategies. The results indicate a significant improvement in participants’ awareness, motivation, and understanding of entrepreneurship as a driver of economic and social transformation. More importantly, the program successfully strengthened the identity and role of Simarmata youth as a community-based development force, fostering collaboration, innovation, and sustainable economic initiatives. This study highlights that community-based participatory programs are effective in empowering local youth communities, particularly in enhancing entrepreneurial capacity and strengthening their contribution to sustainable national development.

Mau, Alfonsa Firmina; Rangga , Yoseph Darius Purnama; Lewar , Maria Viviana N.

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This  study  aims  to  determine  and  analyze  the  effect  of  service  quality  and  infrastructure  on  tourist  satisfaction  in  Mangrove  Watubaing..  The  background  of  this  study  is  based  on  fluctuations  in  the  number  of  visitors  to  Mangrove  Watubaing  tourism  and  the  gap  between  expectations  and  reality  felt  by  tourists  regarding  service  quality  and  tourism  facilities.  Service  quality  and  infrastructure  are  important  factors  in  creating  comfort  and  tourist  satisfaction  during  their  visit..  This  study  uses  a  quantitative  approach  with  causal  associative  research  type.  The  population  in  this  study  were  all  tourists  visiting  Mangrove  Watubaing.  The  sampling  technique  used  was  accidental  sampling  with  100  respondents.  Data  collection  techniques  were  carried  out  through  questionnaires,  interviews,  and  observations .  Data  analysis  techniques  used  are  descriptive  statistical  analysis,  validity  test,  reliability  test,  classic  assumption  test,  multiple  linear  regression  analysis,  t-test,  and  F-test  using  SPSS  program.  The  results  showed  that  service  quality  had  a  positive  and  significant  effect  on  tourist  satisfaction  with  a  significance  value  of  <  0.05  .  Infrastructure  also  has  a  positive  and  significant  effect  on  tourist  satisfaction  with  a  significance  value  of  <  0.05.  Simultaneously,  service  quality  and  infrastructure  have  a  significant  effect  on  tourist  satisfaction  with  an  F-count  value  >  F-table  and  a  significance  level  of  <  0.05  [cite:  uploaded:SKRIPSI  revisi  1.docx].  This  shows  that  the  better  the  quality  of  service  and  the  more  adequate  the  available  infrastructure, the level of tourist satisfaction will increase.

Go'o, Maria Elsiana; Rangga, Yoseph Darius Purnama; Yosef Tonce

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to determine and analyze the effect of entrepreneurial knowledge and entrepreneurial skills on business success in Micro, Small, and Medium Enterprises (MSMEs) in Aesesa District, Nagekeo Regency. The background of this research is driven by fluctuations in MSME performance, unstable turnover, suboptimal management, low customer satisfaction, and limited practical skills and knowledge. This study utilizes a quantitative approach with a causal associative method. The population consists of all 3,705 active MSMEs in Aesesa District. The sampling technique used was purposive sampling with specific criteria, and the sample size was calculated using the Slovin formula with a 10% margin of error, resulting in exactly 100 respondents. Data collection was conducted via structured questionnaires with a 1–5 Likert scale. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, and normality), multiple linear regression analysis, t-test, F-test, and coefficient of determination administered through SPSS. The multiple linear regression analysis yielded the equation Y = 12.450 + 0.412X1 + 0.385X2. The partial test (t-test) demonstrates that entrepreneurial knowledge has a positive and significant effect on business success (t count 4.120 > t table 1.984, sig 0.000). Entrepreneurial skills also exert a positive and significant impact on business success (t count 3.850 > t table 1.984, sig 0.000). Simultaneously (F-test), entrepreneurial knowledge and entrepreneurial skills have a significant combined effect on business success with F count 38.450 > F table 3.09. The coefficient of determination (Adjusted R Square) value of 0.442 indicates that the variation in business success is influenced by both independent variables by 44.2%, while the remaining 55.8% is explained by external factors outside this research model.

Ma’ruf, Muhamad Imam; Rengga, Andreas; Nunsio Handrian Meylano

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to: (1) describe purchasing decisions, price, and servicescape at Otto Coffee Truck Maumere, and (2) analyze the influence of price and servicescape on purchasing decisions at Otto Coffee Truck Maumere. This research used a quantitative approach using a survey method. Data collection techniques included observation, and the distribution of questionnaires to descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R2) with the assistance of statistical software. The Result of the research indicated that price had a positive but insignificant effect on purchasing decisions at Otto Coffee Truck Maumere. Meanwhile, the servoicescape variable had a positive and significant effect on purchasing decisiond. Simultaneously, price and servicescape had a positive and significant effect on purchasing decisions at Otto Coffee Truck Maumere. Therefore, Otto Coffee Truck Maumere should maintain a competitive pricing strategy and continue to improve the quality of uts servicescape to enhance consumers’ purchasing decisions.

Audy Via Rahmawai; Nur Jamilah; Ranaa Aufaa Azmi Wardana; Firyal Chumala Adhwa’; Adelita Ramadhani +2 more

International Journal of Educational Sciences and Languages 2026 International Forum of Researchers and Lecturers

The use of synthetic pesticides in the agricultural sector remains the primary choice for farmers in Indonesia due to their high effectiveness, but their massive use has negative impacts on human health and the environment. Therefore, there is a need for environmentally friendly and sustainable pesticide innovations. Red onion peel waste with the addition of TiO₂ nanotechnology is a strategic development step as a solution to the dangers of synthetic pesticides. Red onion peel contains bioactive compounds such as acetogenin, squamocin, gibberellin, cytokinin, and abscisic acid, which have the potential to be natural pest control agents. The process of making organic pesticides is carried out through the maceration of onion skins, followed by the addition of TiO₂ nanoparticles that act as photocatalytic catalysts to increase pesticide effectiveness and degrade synthetic pesticide residues. The development of these organic pesticides is in line with the principles of Green Chemistry, particularly designing safer chemicals, catalysis, design for degradation, and real-time pollution prevention. Through the implementation of strategic steps such as research, testing, socialization, and continuous evaluation, TiO₂ nanotechnology-based organic red onion peel pesticides have the potential to become a safe, effective, and environmentally friendly alternative in supporting sustainable agriculture in Indonesia.

Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Aisyah Syakirah; Pira pratiwi; Frika Fatimah Zahra; Ahmad Zainuri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Teacher professionalism is a key factor in improving the quality of education, especially in the context of rapid changes that demand continuous competency development. Therefore, sustainable professional development for teachers has become an essential need. This article aims to examine strategies for developing teacher professionalism through reflection and the implementation of best practices in learning. The method used is a literature study with a descriptive qualitative approach, by analyzing various sources such as scientific journals, books, and relevant articles. The results show that reflection plays an important role as a means of self-evaluation that helps teachers continuously improve the quality of learning, while best practices provide concrete examples of effective and innovative teaching practices. Reflection enables teachers to identify strengths and weaknesses in their instructional processes, thereby encouraging continuous improvement and adaptive teaching strategies. Meanwhile, best practices serve as a reference for implementing evidence-based and student-centered learning approaches that can enhance classroom engagement and learning outcomes. The integration of reflection and best practices is proven to strengthen teachers' competencies holistically by combining critical self-assessment with proven pedagogical strategies. This synergy also supports collaborative learning among educators and encourages the sharing of effective teaching experiences. Thus, sustainable teacher professional development can be achieved through the consistent application of these strategies, ultimately contributing to improved educational quality and more effective learning environments in schools.

Ni Putu Windi Adnyani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

Aldi Bragi Muslim; Mohammad Fatkhurrokhman

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

The development of transportation technology encourages companies to improve vehicle monitoring systems to be more effective and measurable, particularly in addressing speeding violations that can increase accident risks and reduce operational efficiency. This study aims to analyze the implementation and effectiveness of using a buzzer integrated with the Teltonika FMB910 GPS module as a vehicle speed warning indicator at PT. Lacak Cipta Aktual. This research employs a qualitative descriptive method with a case study approach, where data were collected through observation, interviews, and documentation during a one-month industrial internship and analyzed using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results show that the system is capable of detecting overspeed conditions and automatically activating the buzzer when the vehicle speed exceeds the predefined threshold of 80 km/h. Based on logbook data, the system achieved a success rate of 93.9% in responding to overspeed conditions. The use of a buzzer is proven effective in providing immediate warnings to drivers, thereby improving driver awareness and speed control. However, the system still has limitations, particularly its dependence on GPS signal stability and vehicle electrical conditions. Overall, this study demonstrates that the integration of GPS and a buzzer provides a simple, effective, and cost-efficient solution to enhance driving safety and fleet management efficiency.

Wilminche M. D E. L. Kelen

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

Various studies indicate that mathematics learning in schools is still dominated by teacher-centered methods that emphasize abstract concepts, resulting in limited connection to real-life contexts and low student engagement. Therefore, innovative learning approaches are needed to bridge mathematical concepts with real-world experiences while encouraging active student participation. This community service activity aims to enhance students’ conceptual understanding and creativity through the use of innovative mathematics teaching aids within a participatory approach. The method employed is descriptive-implementative, consisting of needs analysis, training implementation, and evaluation stages. Data were collected through concept understanding tests, mathematical creativity tests, observations, and interviews, and were analyzed using both quantitative and qualitative approaches. The results show an improvement in students’ conceptual understanding as well as the development of mathematical creativity, indicated by increased fluency, flexibility, and originality in problem-solving. In addition, students’ active participation in the learning process significantly improved. The use of teaching aids proved effective in creating more meaningful learning experiences through direct interaction with mathematical concepts. In conclusion, the use of mathematics teaching aids in participatory-based learning is effective in improving the quality of learning, particularly in terms of students’ conceptual understanding and creativity.

Sri Yuliyanty Mozin; Alfiyah Agussalim; Lia Kristiyanti Lipabundu; Dinaty Nur Annisa Sy. Panigoro; Rinjani Hurratun Idrisah +3 more

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines public service inefficiency in Indonesia during the digital era and its implications for achieving governmental organizational goals. Digital transformation through the implementation of e-government and technology-based public services is expected to improve effectiveness, transparency, and service quality. However, several challenges remain, including weak system integration, rigid and hierarchical bureaucratic structures, limited human resource competencies, lack of sustainable service innovation, and inadequate supervision mechanisms. This research employs a literature study method with a descriptive-qualitative approach by analyzing various academic sources such as journals, books, and relevant policy documents. The findings indicate that digitalization has not fully reduced inefficiency due to structural barriers, organizational behavior issues, and the lack of an adaptive work culture. Therefore, strengthening human resource competencies, improving digital system integration, encouraging continuous service innovation, and enhancing supervision are necessary to ensure that digital public services effectively support the achievement of organizational goals.

Agisni Fatihaturrohmah; Ayudia Shelina Audjah; Daaniys Aqila Halwa; Diva Tri Adzani; Firda Aulifia Sarah +4 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Helicobacter pylori infection is one of the main factors associated with the occurrence of active gastritis and duodenal ulcers. This bacterium can survive in the acidic environment of the stomach by producing the urease enzyme, allowing it to colonize the gastric mucosa and trigger an inflammatory response. This study aims to analyze the relationship between Helicobacter pylori infection and the incidence of active gastritis and duodenal ulcers. The method used was a literature review with a narrative approach of scientific articles published between 2021–2025 from the Google Scholar, OpenAlex, and Crossref databases. The results of the review indicate that Helicobacter pylori infection is significantly associated with increased gastric mucosal inflammation and a higher risk of duodenal ulcers. Early detection and eradication therapy using a combination of antibiotics and proton pump inhibitors (PPI) are effective in preventing disease progression and complications. Additional findings highlight the importance of hygiene, sanitation, and public awareness in reducing transmission rates and improving gastrointestinal health outcomes globally..

Agisni Fatihaturrohmah; Ayudia Shelina Audjah; Daaniys Aqila Halwa; Diva Tri Adzani; Firda Aulifia Sarah +4 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Helicobacter pylori infection is one of the main factors associated with the occurrence of active gastritis and duodenal ulcers. This bacterium can survive in the acidic environment of the stomach by producing the urease enzyme, allowing it to colonize the gastric mucosa and trigger an inflammatory response. This study aims to analyze the relationship between Helicobacter pylori infection and the incidence of active gastritis and duodenal ulcers. The method used was a literature review with a narrative approach of scientific articles published between 2021–2025 from the Google Scholar, OpenAlex, and Crossref databases. The results of the review indicate that Helicobacter pylori infection is significantly associated with increased gastric mucosal inflammation and a higher risk of duodenal ulcers. Early detection and eradication therapy using a combination of antibiotics and proton pump inhibitors (PPI) are effective in preventing disease progression and complications. Additional findings highlight the importance of hygiene, sanitation, and public awareness in reducing transmission rates and improving gastrointestinal health outcomes globally..

Chelsea Rizky Valentia; Aisyah Nurbaiti; Risma Anita Putriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.